Ongoing Audits and Inspections

  • Subject: U.S.-Funded Capital Assets in Afghanistan

    Notification Date: June 25, 2024

    Objective:

    The objective of this evaluation is to

    1. reevaluate and update SIGAR’s prior capital assets report to determine the current status of these assets, including the extent to which the Taliban, or other actors in Afghanistan, have maintained and use these assets.

  • Subject: Audit of State’s Terrorist Financing Risk Assessments

    Notification Date: April 29, 2024

    Objective:

    This audit will focus on State’s terrorist financing risk assessments for programming in Afghanistan since September 1, 2021. Specifically, we plan to examine

    1. the extent to which each bureau complied with State guidance in preparing risk assessments for its programming in Afghanistan;
    2. the extent to which each bureau complied with State guidance to consider additional risk-mitigation measures for higher-risk programs; and
    3. the extent to which the risk assessment processes used by the bureaus accurately reflected programmatic risks in Afghanistan.

  • Subject: Department of State’s Demining Activities in Afghanistan

    Notification Date: November 30, 2023

    Objective:

    The audit will examine State’s efforts to implement, oversee, and evaluate its CWD program since August 2021. Specifically, we plan to determine the extent to which

    1. PM/WRA modified its CWD activities as a result of the Taliban’s return to power;
    2. State measured and achieved activity goals and broader program objectives; and
    3. State conducted required oversight of its CWD activities in Afghanistan.

  • Subject: Department of State’s Implementing Partner Memorandums of Understanding with the Taliban in Afghanistan

    Notification Date: September 7, 2023

    Objective:

    The audit will determine the extent to which

    1. State’s implementing partners have entered into agreements with the Taliban to facilitate program implementation;
    2. Such agreements with the Taliban were completed and reviewed in accordance with applicable U.S. laws and agency requirements; and
    3. Such agreements with the Taliban have impacted program implementation.

  • Subject: Audit of U.S. Agencies’ Oversight of Funds Provided to Public International Organizations for Activities in Afghanistan

    Notification Date: April 11, 2023

    Objective:

    This audit will assess the extent to which U.S. agencies and PIOs conduct oversight of U.S. funds provided for assistance to Afghanistan. Specifically, we plan to

    1. Identify the policies and practices that PIOs receiving U.S. funds have established for overseeing U.S. assistance, evaluate if the policies and practices align with established U.S. agency requirements, and determine if the policies and practices include guidance on accounting for administrative fees and how such fees are calculated;
    2. Identify U.S. agency and PIO regulations, policies, and practices that limit or restrict direct U.S. government oversight of funds provided to international organizations, and determine the effect these limitations or restrictions have on transparency; and
    3. Assess the extent to which the oversight, monitoring, due-diligence, and safeguards used by the U.S. government and PIOs is preventing waste, fraud, abuse, including diverting funding (directly or indirectly) to the Taliban regime and terrorist organizations.